今天帮考网为大家带来2020年ACCA考试-F3财务会计模拟练习题(4)，希望对你们备考有所帮助，备考的小伙伴一起来看看吧。

4.1 The profit made by a business in 20X7 was $35, 400. The proprietor injected new capital of $10,200 during the year and withdrew a monthly salary of $500.

If net assets at the end of 20x7 were $95,100, what was the proprietor\'s capital at the beginning of the year?

A $50,000

B $55, 500

C $63,900

D $134,700

答案：B

4.2 A business can make a profit and yet have a reduction in its bank balance. Which ONE of the following might cause this to happen?

A The sale of non-current assets at a loss

B The charging of depreciation in the statement of profit or loss

C The lengthening of the period of credit given to customers

D The lengthening of the period of credit taken from suppliers

答案：C

4.3 The net assets of Altese, a trader, at 1 January 20X2 amounted to $128,000. During the year to 31 December 20X2 Altese introduced a further $50,000 of capital and made drawings of $48,000. At 31 December 20X2 Altese\'s net assets totalled $184,000. What is Altese\'s total profit or loss for the year ended 31 December 20X2?

A $54 ,000 profit

B $54, ,000 loss

C $42,000 loss

D $58,000 profit

答案：A

4.4 Which of the following documents should accompany a return of goods to a supplier?

A Debit note

B Remittance advice

C Purchase invoice

D Credit note

答案：A

4.5 Which of the following are books of prime entry?

1 Sales day book

2 Cash book

3 Journal

4 Purchase ledger

A 1 and 2 only

B 1,2and3only

C 1 only

D All of them

答案：B

4.6 In which book of prime entry will a business record debit notes in respect of goods which have been sent back to suppliers?

A The sales returns day book

B The cash book

C The purchase returns day book

D The purchase day book

答案：C

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